L. Omelchenko, O. Laktionova. International assessment of the tax system of Ukraine, ways of improvement.

Abstract

In the article, the efficiency indicators of the tax system, which are applied in international practice, are considered. The assessment of the effectiveness of the tax system of Ukraine is presented. The tax burden was assessed by indicators of the effectiveness of tax administration and tax payments. According to the international ratings "Paying Taxes" and "Paying Taxes 2017", the total tax burden on the average statistical entity in Ukraine, which does not use tax breaks is quite high -51.9%. Ukraine also has the worst indicator of the time spent on implementing the tax rules of entrepreneurs -346 hours. This is the greatest time in Eastern Europe and Central Asia. The tax system of Ukraine is not effective for the development national innovation of the economy. Therefore, the direction of development increasing the effectiveness of the tax system of Ukraine is an actual. The directions of increasing the efficiency of the tax system of Ukraine are revealed. As a tool, the mechanism of tax outsourcing is proposed. The analysis of efficiency of use of tax outsourcing in the international practice is made which has shown that tax outsourcing allows to become the tax system more transparent, convenient for tax bearers and to provide minimum expenses for tax administration.